Securities Law Prof Blog

Editor: Eric C. Chaffee
Univ. of Toledo College of Law

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Wednesday, December 12, 2007

Small Public Companies Will Get Another Delay on 404 Compliance

SEC Chair Cox is expected to tell the House Small Business Committee today that the SEC will delay for another year the requirement that smaller public companies comply with section 404 of Sarbanes-Oxley.  The ultimate decision on whether to require compliance will depend in part on an SEC study of costs.  NYTimes, S.E.C. Planning to Delay Accounting Rules for Small Companies.

http://lawprofessors.typepad.com/securities/2007/12/small-public-co.html

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